The following is a table of the historical rounded and unrounded HCE limits under 414(q)(1)(B). Unrounded limits are typically used when estimating future HCE limits for defined benefit pension plans.
Year |
Rounded | Unrounded |
|---|---|---|
1987 |
75,000 |
75,000 |
1988 |
78,353 |
78,353 |
1989 |
81,720 |
81,720 |
1990 |
85,485 |
85,485 |
1991 |
90,803 |
90,803 |
1992 |
93,518 |
93,518 |
1993 |
96,368 |
96,368 |
1994 |
99,000 |
99,000 |
1995 |
100,000 |
100,000 |
1996 |
100,000 |
100,000 |
1997 |
80,000 |
80,000 |
1998 |
80,000 |
81,760 |
1999 |
80,000 |
83,064 |
2000 |
85,000 |
85,016 |
2001 |
85,000 |
88,000 |
2002 |
90,000 |
90,368 |
2003 |
90,000 |
91,808 |
2004 |
90,000 |
93,368 |
2005 |
95,000 |
96,384 |
2006 |
100,000 |
100,080 |
2007 |
100,000 |
103,416 |
2008 |
105,000 |
105,856 |
2009 |
110,000 |
111,472 |
2010 |
110,000 |
109,664 |
2011 |
110,000 |
110,952 |
2012 |
115,000 |
115,120 |